LETTER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of November 30, 2010 No. HK-24/18964

"Procedure for VAT liability of international carriages of goods (freights) in the territory / yu the Republic of Kazakhstan"

The Ministry of Finance of the Republic of Kazakhstan, having considered your letter of 10.08.2010 No. 2403, provided by cover letters of the Ministry of Economic Development and Trade of the Republic of Kazakhstan of 02.10.2010 to No. 15-2/yur-235 and of 21.10.2010 No. 15-3/468-I, reports the following.

Since July 1, 2010 took effect the Agreement on the principles of collection of indirect taxes during the exporting and commodity import, performance of works, rendering services in custom union of January 25, 2008, and also four Protocols which are integral parts of the called Agreement, signed on December 11, 2009:

- The protocol on introduction of amendments to the Agreement on the principles of collection of indirect taxes during the exporting and commodity import, performance of works, rendering services in custom union of January 25, 2008;

- The protocol on procedure for collection of indirect taxes and the mechanism of control of their payment during the exporting and commodity import in custom union;

- The protocol on procedure for collection of indirect taxes in case of performance of works, rendering services in custom union;

- The protocol on exchange of information in electronic form between tax authorities of state members of custom union about paid amounts of indirect taxes.

Considering stated, we report procedure for VAT liability of international carriages of goods (freights) in the territory / yu the Republic of Kazakhstan.

We consider necessary to note that in all cases which are stated below for the purposes of article 244 of the Tax Code under single international carriage documents in transit of freights according to the subitem 1) of Item 3 of the called Article are:

in the international automobile communication commodity-transport delivery note;

in the international and interstate message by rail - delivery note of single sample;

air transport - the freight bill;

sea transport - the bill of lading or the sea waybill.

At the same time, according to Item 2 of article 244 of the Tax Code in case of implementation of transportation of passengers out of limits of the Republic of Kazakhstan, the exported goods on the territory of the Republic of Kazakhstan by several transport organizations by the place of the beginning of international delivery the place of the beginning of transportation of passengers, transportations of goods (mail, baggage) the transport organization transporting to border of the Republic of Kazakhstan is recognized.

In case of implementation of transportation of passengers on the territory of the Republic of Kazakhstan, imported goods (mail, baggage) several transport organizations the transportation performed by transport organization by means of which transport passengers, goods (mail, baggage) were imported on the territory of the Republic of Kazakhstan belongs to international.

1. Transportation of goods (freights) from the territory of the Republic of Kazakhstan on the territory of state member of the Customs union

According to Item 1 of article 276-12 of the Tax Code the taxation of international carriages in the Customs union is made according to article 244 of the called Code.

According to the subitem 1) of Item 1 of article 244 of the Tax Code turnover on rendering of services on international carriages on transportation of goods, including mails exported from the territory of the Republic of Kazakhstan and imported on the territory of the Republic of Kazakhstan is assessed on zero rate.

According to Item 2 of article 244 of the Tax Code for the purposes of the subitem 1) of Item 1 of the called Article transportation is considered international if registration of transportation is performed by single international carriage documents.

Considering stated, in case of observance of the regulations of the Tax code stated above turnovers on rendering of services on international carriages on transportation of goods (freights) from the territory of the Republic of Kazakhstan on the territory of state member of the Customs union are assessed with the VAT on zero rate.

2. Transportation of goods (freights) from the territory of one state member of the Customs union on the territory of other state member of the Customs union en route through the territory of the Republic of Kazakhstan

According to Item 1 of article 276-12 of the Tax Code the taxation of international carriages in the Customs union is made according to article 244 of the called Code.

According to the subitem 2) of Item 1 of article 244 of the Tax Code turnover on rendering of services on international carriages on transportation on the territory of the Republic of Kazakhstan of transit cargoes is assessed on zero rate.

According to Item 2 of article 244 of the Tax Code for the purposes of the subitem 2) of Item 1 of the called Article transportation is considered international if registration of transportation is performed by single international carriage documents.

Considering stated, in case of observance of the regulations of the Tax code stated above turnovers on rendering of services on international carriages on transportation of goods (freights) from the territory of one state member of the Customs union on the territory of other state member of the Customs union by en route through the territory of the Republic of Kazakhstan are assessed with the VAT on zero rate.

3. Transportation of goods (freights) from the territory of the Republic of Kazakhstan to the third countries which are not agreement parties about creation of single customs area and forming of custom union of October 6, 2007

According to the subitem 1) of Item 1 of article 244 of the Tax Code turnover on rendering of services on international carriages on transportation of goods, including mails exported from the territory of the Republic of Kazakhstan and imported on the territory of the Republic of Kazakhstan is assessed on zero rate.

According to Item 2 of article 244 of the Tax Code for the purposes of the subitem 1) of Item 1 of the called Article transportation is considered international if registration of transportation is performed by single international carriage documents.

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